Footnote. The title is in the wording of the Order of the Minister of Finance of the Republic of Kazakhstan dated 04.06.2021 No. 531 (effective after ten calendar days after the date of its first official publication).
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For the procedure for putting this order into effect, see paragraph 4.
In accordance with Article 176 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), the Law of the Republic of Kazakhstan "On Ratification of the Agreement on the Mechanism of Traceability of Goods Imported into the Customs Territory of the Eurasian Economic Union, I ORDER:
Footnote. The preamble is in the wording of the Order of the Minister of Finance of the Republic of Kazakhstan dated 04.06.2021 No. 531 (effective after ten calendar days after the date of its first official publication).
1. Approve the attached:
1) The list of goods subject to the obligation to issue accompanying invoices for goods, in accordance with Annex 1 to this order;
2) Rules for registration of accompanying invoices for goods and their document flow in accordance with Annex 2 to this order.
2. To recognize as invalid some orders of the Minister of Finance of the Republic of Kazakhstan in accordance with Annex 3 to this order (hereinafter - the List).
3. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in accordance with the procedure established by law, shall provide:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) posting of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submission to the Department of the Legal Service of the Ministry of Finance of the Republic of Kazakhstan of information on the implementation of measures provided for in subparagraphs 1) and 2) of this paragraph.
4. This Order shall enter into force on January 1, 2020, with the exception of paragraphs 1, 2, 3, 4, 5, 6, 8 and 9 of the List, which will come into effect from April 1, 2020, and is subject to official publication.
First Deputy Prime Minister
Of the Republic of Kazakhstan - Minister of Finance A. Smailov
Appendix 1 to the order
First Deputy
Prime Minister
Republic of Kazakhstan –
Minister of Finance
of the Republic of Kazakhstan
dated December 26, 2019 No. 1424
The list of goods covered by the obligation to issue accompanying invoices for goods
Footnote. The list is in the wording of the Order of the Minister of Finance of the Republic of Kazakhstan dated 04.06.2021 No. 531 (effective after ten calendar days after the date of its first official publication).
№
Product name
Start date of registration of accompanying invoices for goods
1.
Biofuels, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan "On state regulation of production and turnover of biofuels"
October 1, 2021
2.
Ethyl alcohol and (or) alcoholic products, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan "On state regulation of the production and turnover of ethyl alcohol and alcoholic products"
October 1, 2021
3.
Certain types of petroleum products
October 1, 2021
4.
Tobacco products, the production and turnover of which is regulated by the Law of the Republic of Kazakhstan "On state regulation of production and turnover of tobacco products"
October 1, 2021
5.
Goods, the code of the commodity nomenclature of foreign economic activity of the Eurasian Economic Union (hereinafter – The Customs Code of the EAEU) and the name of which are included in the List of goods in respect of which the Republic of Kazakhstan, in accordance with the obligations assumed as a condition for joining the World Trade Organization, applies import customs duty rates lower than the duty rates of the Single Customs Tariff of the Eurasian Economic Union, approved in accordance with an international treaty to which the Republic of Kazakhstan is a party (except those specified in paragraph 9 of this List)
August 1, 2022
6.
Goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union
October 1, 2021
7.
Goods exported from the territory of the Republic of Kazakhstan to the territory of the member states of the Eurasian Economic Union
October 1, 2021
8.
Goods subject to labeling in accordance with international treaties and the legislation of the Republic of Kazakhstan
August 1, 2022
9.
Goods for which electronic invoices are to be issued through a virtual warehouse
January 1, 2022
Appendix 2
to the order of the First Deputy
Prime Minister
Republic of Kazakhstan –
Minister of Finance
of the Republic of Kazakhstan
dated December 26, 2019 No. 1424
Rules for registration of accompanying invoices for goods and their document flow
Chapter 1. General provisions
1. These Rules for Registration of Accompanying Invoices for Goods and their Document Flow (hereinafter referred to as the Rules) are developed in accordance with Article 176 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), the Law of the Republic of Kazakhstan "On Ratification of the Agreement on the Traceability Mechanism of Goods Imported into the Customs Territory of the Eurasian Economic Union, and determine the procedure for registration of accompanying invoices for goods (hereinafter referred to as the SNT) intended to control the movement of goods.
Footnote. Paragraph 1 - as amended by the Order of the Minister of Finance of the Republic of Kazakhstan dated 06/04/2021 No. 531 (effective after ten calendar days after the date of its first official publication).
2. The SNT for the purposes of taxation, as well as tax and customs administration is:
1) a shipping document, including one confirming the shipment of goods to the taxpayer;
2) primary accounting document.
2-1. The following concepts are used in these Rules:
1) retail trade is a type of trading activity related to the purchase and sale of goods to the end consumer.
At the same time, the end user is understood as an individual who purchases goods (s) for his (their) use for personal, family, household and other purposes not related to the implementation of entrepreneurial activities and the activities of persons engaged in private practice);
2) virtual warehouse is a module of the electronic invoices information system (hereinafter referred to as IS ESF) designed to ensure the automatic operation of the traceability mechanism of goods in accordance with an international treaty ratified by the Republic of Kazakhstan;
3) goods – any movable property, including the currency of the member states of the Eurasian Economic Union, securities and (or) currency values, traveler's checks, electric energy, as well as other movable things equated to immovable property in accordance with the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan;
4) Product ID – an automatically generated identifier for goods in a virtual warehouse.
Footnote. The Rules are supplemented by paragraph 2-1 in accordance with the Order of the Minister of Finance of the Republic of Kazakhstan dated 04.06.2021 No. 531 (effective after ten calendar days after the date of its first official publication).
Chapter 2. Procedure for registration of accompanying invoices for goods and their document flow
3. The SNT is issued by the supplier (upon import – recipient) in accordance with Annex 1 to these Rules, through the module "Virtual Warehouse" (hereinafter – the VS) of the electronic invoice information system (hereinafter - the ESF) in the state or Russian languages, signed with an electronic digital signature (hereinafter - the EDS) in the manner prescribed for signing electronic invoices and the Law of the Republic of Kazakhstan "On Electronic Document and Electronic digital signature" (hereinafter – the Law).
The SNT is issued in electronic form, with the exception of the following cases when the taxpayer has the right to issue the SNT on paper:
1) the absence of a public telecommunications network at the taxpayer's location within the boundaries of administrative-territorial units of the Republic of Kazakhstan.
Information about administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunications networks, is posted on the Internet resource of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - the SRC of the Ministry of Finance of the Republic of Kazakhstan);
2) in case of confirmation of the information on the Internet resource of the SRC of the Ministry of Finance of the Republic of Kazakhstan about the impossibility of registration of the SNT in the ESF IS due to technical errors.
After the elimination of technical errors, the SNT issued on paper by the supplier (when imported – by the recipient) is subject to introduction into the ESF IS within three calendar days from the date of elimination of technical errors.
Footnote. Paragraph 3 - as amended by the Order of the Minister of Finance of the Republic of Kazakhstan dated 06/04/2021 No. 531 (effective after ten calendar days after the date of its first official publication).
4. The SNT is considered issued if:
1) such SNT complies with the requirements established by the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on electronic document and electronic digital signature;
2) such a SNT has been assigned a registration number in the ESF IS.
5. For goods subject to labeling, the SNT, issued and registered in an information system designed to account for the movement of goods subject to labeling in accordance with international treaties, the legislation of the Republic of Kazakhstan for the purpose of transferring ownership rights to the marked goods, is transferred for registration in the IS ESF in order to fulfill the tax obligation to issue the SNT.